One type of retirement plan is designed for the employees of public schools and tax-exempt organizations such as hospital, non-profit group, and churches. These plans are called:

When using dollar-value LIFO, if the incremental layer was added last year, it should be multiplied by

a. last year's cost ratio and this year's index. b. this year's cost ratio and this year's index. c. last year's cost ratio and last year's index. d. this year's cost ratio and last year's index.

The flow of goods and services across borders unhindered by government-imposed restrictions such as taxes, tariffs, quotas, and rules is known as:

A. free trade. B. global trade compliance. C. globalization. D. sovereignty.